{"id":5679,"date":"2019-06-10T11:14:09","date_gmt":"2019-06-10T11:14:09","guid":{"rendered":"http:\/\/itatonline.org\/digest\/ito-v-smartchem-technologies-ltd-2019-103-taxmann-com-359-262-taxman-192-guj-hc-editorial-slp-of-revenue-is-allowed-ito-v-smartchem-technologies-ltd-2019-262-taxman-191-sc\/"},"modified":"2019-06-10T11:14:09","modified_gmt":"2019-06-10T11:14:09","slug":"ito-v-smartchem-technologies-ltd-2019-103-taxmann-com-359-262-taxman-192-guj-hc-editorial-slp-of-revenue-is-allowed-ito-v-smartchem-technologies-ltd-2019-262-taxman-191-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-smartchem-technologies-ltd-2019-103-taxmann-com-359-262-taxman-192-guj-hc-editorial-slp-of-revenue-is-allowed-ito-v-smartchem-technologies-ltd-2019-262-taxman-191-sc\/","title":{"rendered":"ITO  v.  Smartchem Technologies Ltd. (2019) 103 taxmann.com 359 \/262 Taxman 192 (Guj) (HC)  Editorial: SLP of revenue is allowed, ITO  v.  Smartchem Technologies Ltd. (2019) 262 Taxman 191 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that, Non-compete fee paid by assessee to founder of transferor company constituted business expenditure. (AY. 2001-02 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure\u2013Non-compete fee paid by assessee to founder of transferor company constituted business expenditure.<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5679","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1tB","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5679","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=5679"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5679\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5679"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5679"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5679"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}